Multiple Criteria Decision‐Making in Management Accounting and Control‐State of the Art and Research Perspectives Based on a Bibliometric Study

As an academic discipline as well as in practice, decision support is one of the most important functions of management accounting and control (MAC). Owing to decision settings' increasing complexity, suitable multiple criteria methods are becoming increasingly important for MAC. We, therefore, examine the extent to which certain multiple criteria decision‐making (MCDM) methods are used in the MAC context. In order to do so, we undertook an extensive bibliometric analysis of the management accounting field during the last three decades. The results indicate an increase in the importance of MCDM. Furthermore, recent research activities were classified into different areas of decision‐making within MAC since the majority of publications deal with the areas of strategic management, budgeting and performance management. More specifically, strategy and performance evaluation, strategic planning and the selection of alternatives are the most prominent MCDM applications. Our analysis reveals that the analytic hierarchy process (AHP) is the most popular analytical tool with which to support management in complex decision‐making situations. The results of the study prove that technical MAC literature does not cover a desirable range of MCDM applications and that the AHP, as well as the analytic network process (ANP) are of increasing importance in respect of the international scope of MAC. Therefore, the area of MCDM continues to be an active part of management science research and application, specifically of MAC. Copyright © 2011 John Wiley & Sons, Ltd.     

Identity Importance and the Overreporting of Religious Service Attendance: Multiple Imputation of Religious Attendance Using the American Time Use Study and the General Social Survey

The difference between religious service attendance measured using conventional surveys and time diaries has been attributed to identity processes; a high level of religious identity importance may prompt overreporting on a survey question. This article tests the hypothesized role of identity importance as an individual determinant of overreporting and the result of socially desirable behavior. A time diary measure of attendance (from the American Time Use Study 2003–2008) is imputed for conventional survey data (from the General Social Survey 2002–2008) using the multiple imputation for multiple studies procedure ( Gelman, King, and Liu 1998a ). Logistic regression models predicting self‐reported attendance and overreported attendance are estimated using identity importance as a key covariate and controlling for demographic variables associated with attendance. Identity importance is a strong predictor of both self‐reported and overreported attendance. Attendance, while a biased measure of actual behavior, may be a good indicator of religiosity.     

Evaluation of the immediate and subsequent effects of response interruption and redirection on vocal stereotypy

We evaluated 2 3-component multiple-schedule sequences-a response interruption and redirection (RIRD) treatment sequence and a no-interaction control sequence-using a multielement design. With this design, we were able to evaluate the immediate and subsequent effects of RIRD on 2 participants' vocal stereotypy. For both participants, RIRD produced an immediate decrease in vocal stereotypy and did not result in a subsequent increase.     

胃黏膜内pH在多脏器功能障碍综合征监测中的应用进展

组织器官微循环灌注障碍是MODS发生的重要机制,胃肠道是机体最早发生缺血的器官。胃PHi能敏感反映MODS发生过程中胃肠黏膜缺氧情况,对MODS具有预警作用。目前测定PHi方法分盐水张力计法和连续气态张力计法,效果较可靠。本文通过大量查阅文献,结合临床经验,较系统地阐述了pHi在MODS监测中的意义、原理、方法、安全性及应用前景,为及早采取措施,防治MODS提供理论依据和临床参考。     

多项选择题认知诊断潜能的最大化

多项选择题是认知诊断中常用的测验项目形式, 其正确答案选项和经过特殊编制的干扰项都能提供诊断信息。为了提取干扰项的信息, 需要采用不同于传统认知诊断模型的心理计量模型。分类介绍能使干扰项提供诊断信息的多项选择题编制方法, 分析这类多项选择题的认知诊断模型, 认为未来应加强干扰项编制方法和能提取干扰项信息的认知诊断模型的选择和开发等方面的研究。     

重复刺激的末位优势效应

探讨在RSVP任务中重复刺激的呈现位置和报告方式对重复知盲效应的影响, 检验该研究提出的注意资源最优化假设和末位优势效应。实验1操作了刺激性质和重复刺激位置, 得出了刺激性质和重复刺激位置的交互效应; 实验2操作了刺激性质和情景信息, 结果是交互效应不显著; 实验3操作了刺激性质和报告方式, 出现了刺激性质和报告方式的交互效应。该结果表明: (1)由于注意资源分配的优化, 重复刺激有末位优势效应。(2)重复知盲的产生不是发生在知觉阶段, 而是发生在报告阶段。(3)注意资源分配最优化理论比建构/归因理论能更合理地解释重复知盲的发生。     

二次响应面回归方法及其在个体-环境匹配研究中的使用

二次响应面回归分析是指二次多项式回归与响应面分析相结合的一种研究方法, 该方法在工业与组织心理学领域起源于个体−环境(P-E)匹配研究。它使用对个体−环境进行间接匹配测量的策略, 考察二者间的最佳匹配以及与结果变量的复杂关系, 并在三维空间对其进行检验和解释。该文在分析以往P-E匹配研究方法(例如差异分数)缺陷性的基础上, 阐述了二次响应面回归方法的产生与发展, 逻辑思想, 统计分析方法, 并以实例演示其操作步骤与结果解释, 以及相对于其他方法的优势与不足。     

行动控制在农村教师工作压力与工作倦怠中的作用:PSI理论的分析视角

采用logistic回归分析,考察了322名农村中小学教师的人口学变量和工作压力、行动控制风格、行动控制策略对其工作倦怠的风险预测能力,并借助结构方程模型进一步分析了各心理变量间的关系,从PSI理论角度诠释了倦怠形成的机制。结果发现:中专、高级职称、中高压力水平、低行动控制策略和状态导向是导致中小学教师工作倦怠的危险性因素;行动导向者的工作压力、工作倦怠及行动控制策略运用水平显著好于状态导向者;工作压力、行动控制风格对工作倦怠的直接效应显著;行动控制风格和行动控制策略在工作压力和工作倦怠间起中介作用。因此,PSI视角下的工作压力-工作倦怠模型能够更有效地解释工作倦怠的形成机制;借助PSI理论构建的干预训练,有助于预防和缓解工作倦怠。     

多元企业认同的身份构建及其张力调和机理

基于认同驱动的营销关系视角, 系统地探讨了基于多元企业认同的企业身份构建及其张力调和机理。具体地, 通过定性和定量相结合的方法, 首先基于社会认同理论和身份理论, 探索多元企业认同的结构; 其次, 从社会心理学和文化创新的视角, 描绘多元企业认同形成及演化过程; 最后, 探究多元企业认同的身份构建以及身份张力调和机制。在理论上将消费者-企业认同扩展到多个利益相关者与企业的认同, 探索多元企业认同的身份构建及调和过程, 揭示其背后深层作用机理。实践上为企业与客户保持长期、和谐、多赢关系提供重要依据。     

Philosophy and Science Dialogue: Mental Causation

This paper is a dialogue between Thalia Wheatley and Terence Horgan. Horgan maintains that philosophy is a broadly empirical discipline, and that philosophical theorizing about how concepts work treats certain intuitions about proper concept-usage as empirical data. He holds that the possibility of strong multiple realizability undermines the psychophysical identity theory. He holds that the concept of causation is governed by implicit contextual parameters, and that this dissolves Kim’s problem of “causal exclusion.” He holds that the concept of free will is governed by implicit contextual parameters, and that free-will attributions are often true, in typical contexts, even if determinism is true. Thalia Wheatley holds that the concept of multiple realizability hinges on the level of abstraction discussed and that neuroscientific data does not yet support multiple realizability of mental states from specific, high resolution brain states. She also holds that compatibilism redefines the concept of free will in ways that bear little resemblance to the common understanding―that of being free to choose otherwise in the moment. She maintains that this folk understanding is incompatible with the brain as a physical system and is not rescued by concepts of context and capacity.